Holmwood House School Development v Customs and Excise: VDT 12 May 2003

VDT EXEMPTION – school granting peppercorn lease of site for proposed new building – lessee and constructor of school building entering into two licences to school and to associated partnership – whether exempt as leasing or letting of building – Article 13B Sixth Directive – Maierhofer (ECJ decision in Case C-315/00) considered – whether essential features of two separate licences together constitute joint leasing or letting of new school building – yes – appeal dismissed

Citations:

[2003] UKVAT V18130

Links:

Bailii

Citing:

CitedMaierhofer v Finanzamt Augsburg-Land ECJ 16-Jan-2003
ECJ Sixth VAT Directive – Exemptions – Letting of immovable property – Prefabricated building which can be dismantled and reassembled . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 28 June 2022; Ref: scu.221162